Nothing new under the additional assessment
The country is once again upside down. Additional assessment! Media is running wild. Now where does this come from? First a web link from the tax authorities: General tax credit from 2014 income-related.
The autumn agreement was concluded in October 2013. The 2014 tax credits were made income-dependent. Because 'you earn a penny more than me and get the same discount'… yes, of course you can't, that's how it works. You put your head above the grass, so then comes the polder scythe or are we talking about the combined harvester?
The tax authorities were unable to implement this agreement in time in the software for the provisional refunds 2014 and could or could not communicate this with the competent department.
The provisional refunds for 2014 are not based on the flexible tax credits and are too high if the income in 2014 rises compared to 2013. Holiday allowance, bonus, promotion, a bigger company car, it can take you one step further towards a lower tax credit.
Will you receive a retrospective?
No, but they call it that. It is an additional payment on top of the assessment for 2014. It will come anyway because if you have received a provisional refund, you will receive a final assessment in which the balance will be settled with you. That can be paying but also getting back.
You receive such a thing every year, a final assessment or, if you submit the tax return later than 1 April, a provisional assessment first. Nothing new under the sun.
And if you now think that you will have to pay extra next year?
Then you can do two things. You can ask the tax authorities to reduce the provisional refund. It's already November, I don't see the point of that.
In that case I would have the provisional refund for November and December come and put it aside. In the piggy bank. But take interest into account if you have to pay extra on the final assessment, even if the debt here lies with the government.
Erik Kuijpers, Nongkhai
Erik Kuijpers is the author of the Tax file post-actives.
I saw on BVN TV that the further provisional assessment can already be received on March 1, 2015. In this way, the government collects the overpaid amounts.
It would be to the credit of the government that it made a mistake not to charge interest. Elections are coming up and such a gesture can be quite nice for the incumbent coalition and the tolerance opposition.
What the additional tax assessment does do is that many people who never had to fill in a tax return now have to do so.
And once you're in that system, you have to do that automatically every year.
Moreover, there are also many people for whom an additional assessment would normally be too low to have to pay.
A small amount for savings, for example.
They will lose that extra if they exceed the limit, including the new additional tax, which does apply.
indium.
Ruud, the actual situation is different.
If you have not requested or received a provisional refund, you will not receive an 'additional assessment' because nothing has been deducted too little or too much. You will then remain in the regime that always applied to you. Like with me. After my emigration, I had a ticket, filled it out, and then I seem to have been forgotten.